INTERNATIONAL TRADE & AFFAIRS Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The appellants, M/s International Trade and Affairs, imported 4 consignments of Polyster Fabric i.e. man made tricot flocking fabric. Documents were received through bank and payments were made through bank.

(2.) The issue in this appeal are:

(3.) (a) They received a show cause notice In which allegations were made that they had declared the goods as 'man -made tricot flocking fabric' whereas the goods were 'nylon tricot flocking fabric' In cases of Bills of Entry Nos. 393, 362, 363 and 384. It was further alleged that in respect of goods under Bill of Entry No. 393 in the invoice goods were mentioned as Polyester Fabric and 'man -made tricot flocking fabric' was also mentioned In the Bill of Entry by addition and whereas the goods were nylon tricot flocking fabric. Therefore, there was a misdeclaratlon in description of goods. A valuation was also proposed to be made on the basis of certain Imports made at Mumbai.